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新企业会计准则的颁布,将对企业会计利润可能产生两种影响:其一,降低企业利润操纵空间;其二,可能采取的新的利润操纵手段操纵企业会计利润。本文就此进行阐述。
The promulgation of the new accounting standards for business enterprises will probably have two kinds of impacts on the accounting profits of enterprises: first, reducing the space for the manipulation of corporate profits; and second, the new profit-manipulation measures that may be taken to manipulate the accounting profits of enterprises. This article elaborates on this.